{"id":207282,"date":"1988-01-19T00:00:00","date_gmt":"1988-01-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/nat-steel-equipment-pvt-ltd-vs-collector-of-central-excise-on-19-january-1988"},"modified":"2018-02-28T18:41:58","modified_gmt":"2018-02-28T13:11:58","slug":"nat-steel-equipment-pvt-ltd-vs-collector-of-central-excise-on-19-january-1988","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/nat-steel-equipment-pvt-ltd-vs-collector-of-central-excise-on-19-january-1988","title":{"rendered":"Nat Steel Equipment Pvt. Ltd vs Collector Of Central Excise on 19 January, 1988"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Nat Steel Equipment Pvt. Ltd vs Collector Of Central Excise on 19 January, 1988<\/div>\n
Equivalent citations: 1988 AIR 631, \t\t 1988 SCR (2) 732<\/div>\n
Author: S Mukharji<\/div>\n
Bench: Mukharji, Sabyasachi (J)<\/div>\n
           PETITIONER:\nNAT STEEL EQUIPMENT PVT. LTD.\n\n\tVs.\n\nRESPONDENT:\nCOLLECTOR OF CENTRAL EXCISE\n\nDATE OF JUDGMENT19\/01\/1988\n\nBENCH:\nMUKHARJI, SABYASACHI (J)\nBENCH:\nMUKHARJI, SABYASACHI (J)\nRANGNATHAN, S.\n\nCITATION:\n 1988 AIR  631\t\t  1988 SCR  (2) 732\n 1988 SCC  (1) 605\t  JT 1988 (1)\t228\n 1988 SCALE  (1)214\n\n\nACT:\n     Central Excise  and Salt  Act, 1944:  Sections lIA\t and\n35L-Tariff item\t No. 33C  Explanation I\t and  item  No.\t 68-\nManufacture of\titems  used  in\t big  hospitals\t hotels\t and\nindustrial    canteens-Domestically    operated\t   machines-\nClassification of-Whether electrical appliance for household\npurposes-'Similar description'-Interpretation  of-Absence of\nsuppression  of\t  fact\tin   classification-Whether  s.\t 11A\napplicable.\n\n\n\nHEADNOTE:\n%\nWords and Phrases: 'Similar description '-meaning of.\n     The   appellant,\t manufacturer\tof    Hospital\t and\nPharmaceutical Appliances  and Heavy Duty Industrial Canteen\nEquipment, classified certain items like cooking range, deep\nfat fryer,  express  coffee  machine,  bread  toaster  etc.,\nnumbering 14, under Tariff Item No. 68 of the Central Excise\nand Salt  Act,\t1944.  The  Assistant  Collector  held\tthat\nproducts 2  to 14  were classifiable  under Tariff  Item No.\n33C, in\t view  of  the\tExplanation  thereof,  and  demanded\ndifferential duty  for the period of 1st March, 1979 to 30th\nJune, 1980.\n     The Collector, on appeal, held that these items were to\nbe classified  under Tariff item No. 68 and not under Tariff\nitem 33C .\n     On appeal\tby the\tRevenue, the  Central Customs Excise\nand Gold (Control) Appellate Tribunal, while noting that the\nequipment in  question,\t some  of  which  were\telectrically\noperated machines,  were used  in industrial  canteens, five\nstar hotels,  big hospitals, etc. held that the intention of\nthe Legislature\t was clear  from the  Explanation to  Tariff\nItem No.  33C, and  the\t items\tin  question  could  not  be\nclassified under Tariff Item No. 68.\n     Dismissing the appeal by the manufacturer.\n^\n     HELD: The\tstatute\t does  not  contemplate\t that  goods\nclassed under the words of \"similar description\" shall be in\nall respects  the same.\t If it\tdid, these  words  would  be\nunnecessary. These  were intended  to embrace  goods but not\nidentical with those goods. If the items were\n732\nsimilar appliances  which are  normally used  in  household,\nthese will be taxable under Tariff Item No. 33C. [73CD]\n     It is  not necessary,  to be a domestic appliance, that\nit must\t be actually  used in the home or the house. It must\nbe of  a kind  that they  are generally\t used for  household\npurposes. [736B]\n     The types\tof items  concerned in\tthe instant case are\ngenerally  used\t  for  household   purposes  and   that\t  is\nsufficiently good  test for  classification in\tthe light of\nexplanation to\ttariff\titem  No.  33C.\t The  Tribunal\twas.\ntherefore, right  in holding  that these  items could not be\nclassified under Item 68. [736C]\n     Since the appellant had set out all the details and the\nRevenue had assessed the appellant under Tariff Item No. 68,\nthe  Tribunal  was  right  in  holding\tthat  there  was  no\nintention to evade payment of duty and in directing that the\nmodification  of  the  classification  list  could  only  be\nprospective and\t not retrospective.  In the  absence of\t any\nproof of  suppression of  fact, it was also right in holding\nthat s. l 1-A of the Act would not be applicable. [736D-E]\n\n\n\nJUDGMENT:\n<\/pre>\n
     CIVIL APPELLATE  JURISDICTION: Civil Appeal No. 2860 of
\n1987.\n<\/p>\n
     From the  Judgment and  order  dated  8.7.1987  of\t the
\nCustoms Excise\tand Gold  (Control) Appellate  Tribunal, New
\nDelhi in  Appeal No.  1311 of 1983 and Suppl. A. No. 1798 of
\n1987-BI.\n<\/p>\n
     Soli J.  Sorabjee, S.R.  Grover and  K.J. John  for the
\nAppellant.\n<\/p>\n
     The Judgment of the Court was delivered by
\n     SABYASACHI MUKHARJI, J. This is a statutory appeal from
\nthe decision  and order\t of  the  Customs  Excise  and\tGold
\n(Control)  Appellate   Tribunal\t (briefly   referred  to  as
\n‘CEGAT’) under\tsection 35L  of the  Central Excise and Salt
\nAct, 1944  (hereinafter called\t‘the Act’).  It appears that
\nthe  appellant\t is   a\t  manufacturer\t of   Hospital\t and
\nPharmaceutical Appliances  and Heavy Duty Industrial Canteen
\nEquipment. The\tfollowing 14  items were  classified by\t him
\nunder  Tariff\tItem  No.   68\tof   the  said\tAct  in\t his
\nClassification List No. 106 dated 27:3.1979:-\n<\/p>\n
\t  “(1) Storage\tTank, (2)  Cooking  Range  (Electric
\n\t  opera-\n<\/p><\/blockquote>\n
734<\/span><\/p>\n
\t  tion and  gas operated), (3) Baking oven, (4) Deep
\n\t  Fat Fryer,  (5) Bain\tMafie, (6) Sterilizing Sink,
\n\t  (7) Expresso\tCoffee Machine,\t (8) Steam  Jacketed
\n\t  Vessel (Steam\t operated), (9)\t Bread Toaster, (10)
\n\t  Bulk\t  Cooker    &\t Fryer,\t   (11)\t   Chappatty
\n\t  Plate\/Chappatty Puffer and Chappatty Plate\/Puffer,
\n\t  (12) Dish  Washing Machine, (13) Potato Pooler and
\n\t  (14) Masala Grinder. “<\/p><\/blockquote>\n
     The Assistant  Collector held  the view that products 2
\nto 14 were classifiable under Tariff Item No. 33C in view of
\nthe Explanation\t thereof. After\t giving notice the Assistant
\nCollector   demanded\tdifferential   duty   amounting\t  to
\nRs.1,91,622.20 for  the period\tIst of\tMarch, 1979  to 30th
\nJune, 1980.  The Assistant  Collector confirmed\t the  demand
\nexcept in  respect of  Item No.\t 8, namely,  Steam  Jacketed
\nVessel.\n<\/p>\n
     Being aggrieved  from these orders, the appellant filed
\nappeals before\tthe Collector.\tThe Collector  accepted\t the
\nappellant’s contentions\t and came  to  the  conclusion\tthat
\nthese were to be classified under Tariff Item No. 68 and not
\nunder Tariff  Item No.\t33C. Tariff Item 33C at the relevant
\ntime contained the Explanation-I, which is as follows:\n<\/p>\n
\t  “Explanation-I  ‘Domestic  electrical\t appliances’
\n\t  means electrical  appliances normally\t used in the
\n\t  household and\t similar appliances  used in hotels,
\n\t  restaurants,\t hostels.    offices,\t educational
\n\t  institutions, hospitals,  train kitchens. aircraft
\n\t  or ship’s  pantries, canteens, tailoring establish
\n\t  ments, laundary shops and hair dressing saloons”.<\/p><\/blockquote>\n
     The revenue  went up  in appeal  before the  CEGAT. The
\nTribunal noted\tthat the equipments in question were used in
\nindustrial canteens,  Five Star\t Hotels, big  hospitals etc.
\nThe nature  of the  items such\tas deep\t fat fryer, Expresso
\ncoffee machine,\t bread toaster,\t chap patty plate, etc. were
\nall electrically  operated machines.  The  Tribunal  further
\nnoted that  Tariff Item\t 33C was  in  respect  of  “domestic
\nelectrical appliances not elsewhere specified”. According to
\nthe Tribunal  the intention of the legislature in respect of
\n“domestic  electrical\tappliances”  was   clear  from\t the
\nExplanation. It\t is apparent  that the above named items are
\nspecially designed  for use  in\t big  canteens\tattached  to
\nindustrial units,  big hotels,\thospitals etc. where food in
\nbulk quantity  for hundreds  of people\tis  required  to  be
\nprepared and served. These required electric power exceeding
\n230  volts  in\torder  to  have\t considerable  capacity\t for
\npreparing and serving food. Their prices ranged from
\n735<\/span>
\nRs.7,000 to  Rs.1.5 lakhs.  It was  submitted that these are
\nimportant and  relevant factors\t for distinguishing the said
\nitems as  distinct and different from those appliances which
\nare used  normally in  the household.  It was submitted that
\nthese heavy  duty items\t fall outside  the purview of Tariff
\nItem No.  33C. The  Tribunal was  of the  view\tthat  though
\nconsiderable space is required for these items but space was
\nnot any criteria for determining this question. According to
\nthe Tribunal  that these items could not be classified under
\nTariff Item  No. 68. We are of the opinion that the Tribunal
\nis right.\n<\/p>\n
     It is  manifest that  these equipments  were electrical
\nappliances. There  was no  dispute on that. It is also clear
\nthat these  are\t normally  used\t in  household\tand  similar
\nappliances are\tused in hotels etc. The expression “similar”
\nis a  significant expression. It does not mean identical but
\nit means corresponding to or resembling to in many respects;
\nsomewhat like;\tor having  a general  likeness. The  statute
\ndoes not  contemplate that  goods classed under the words of
\n‘similar description’  shall be in all respects the same. If
\nit did these words would be unnecessary. These were intended
\nto embrace  goods but not identical with those goods. If the
\nitems were similar appliances which are normally used in the
\nhousehold, these will be taxable under Tariff Item No. 33C.\n<\/p>\n
     It appears\t that the  Gujarat High Court in the case of
\nViswa &\t Co. v.\t The State  of Gujarat,\t (17 Sales Tax Cases\n<\/p>\n
581) had  occasion to  consider whether\t electric  fans\t are
\ndomestic electrical  appliances for  the purpose  of  Bombay
\nSales Tax  Act, 1953.  Bhagwati, J.  as\t the  learned  Chief
\nJustice then  was,  speaking  for  the\tGujarat\t High  Court
\nobserved as follows:\n<\/p>\n
\t  “A domestic  electrical appliance, in our opinion,
\n\t  would\t be   an  electrical  appliance\t of  a\tkind
\n\t  generally used  for domestic purposes. It may also
\n\t  be used  at places  other than  the  home  or\t the
\n\t  house, but that would not destroy the character of
\n\t  a domestic  electrical appliance which attaches to
\n\t  it by\t reason of its being a kind of an electrical
\n\t  appliance generally  used for the household. There
\n\t  are  several\t electrical  appliances\t  which\t are
\n\t  generally used  in the household, such as electric
\n\t  irons, electrical  sewing machines  and electrical
\n\t  cooking-ranges  which\t  are  also  used  in  other
\n\t  establishments. But these electrical appliances do
\n\t  not therefore\t cease\tto  be\tdomestic  electrical
\n\t  appliances. It  is of course not necessary that an
\n\t  electrical appliance, in order to
\n736<\/span>
\n\t  satisfy the  description of  a domestic electrical
\n\t  appliance, must  be actually\tused in\t the home or
\n\t  the house. What is necessary is that it must be of
\n\t  a kind  which\t is  generally\tused  for  household
\n\t  purposes and\tif that test is applied, there is no
\n\t  doubt that  electric fans  are domestic electrical
\n\t  appliances and the Tribunal was therefore right in
\n\t  holding that they fall within entry 52 of Schedule
\n\t  B.”<\/p><\/blockquote>\n
     We agree  that it\tis not\tnecessary to  be a  domestic
\nelectrical appliance  that it  must be\tactually used in the
\nhome or\t the house.  It must be of a kind which is generally
\nused for household purposes. It appears to us that the types
\nof items  concerned in\tthis appeal  are generally  used for
\nhousehold purposes  and that  is sufficiently  good test for
\nclassification in  the light  of the  explanation to  Tariff
\nItem No. 33C.\n<\/p>\n
     In view  of the  fact that the Tribunal recognised that
\nthe  appellant\t had  set   out\t all   the  details  in\t the
\nclassification list  and the  revenue had assessed him under
\nTariff Item  68, the  Tribunal came  to the  conclusion that
\nthere was  no intention to evade payment of duty. Therefore,
\nthe  Tribunal\tdirected  that\t the  modification   of\t the
\nclassification\tlist  could  only  be  prospective  and\t not
\nretrospective. The  Tribunal was just and right in so doing.
\nThe Tribunal  was also\tright in holding that in the absence
\nof any\tproof of  suppression of  fact, section\t 11-A of the
\nsaid Act  would not  be applicable.  The show  cause  notice
\nraising a  demand of  duty was\tissued on  8th of September,
\n1980 and  the Tribunal\tsustained the  demand for the period
\n9th March,  1980 to 30th June, 1980 in respect of items 3 to
\n7 and 9 to 14.\n<\/p>\n
     We are  of the  opinion that the Tribunal was right and
\nthe decision  of the  Tribunal therefore,  does not call for
\ninterference.\n<\/p>\n
     In that  view of  the matter  the appeal  is  rejected.<\/p>\n
\nThere will be no order as to costs\nN.P.V.\t\t\t\t\t   Appeal dismissed.\n737<\/span>\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Nat Steel Equipment Pvt. Ltd vs Collector Of Central Excise on 19 January, 1988 Equivalent citations: 1988 AIR 631, 1988 SCR (2) 732 Author: S Mukharji Bench: Mukharji, Sabyasachi (J) PETITIONER: NAT STEEL EQUIPMENT PVT. LTD. Vs. RESPONDENT: COLLECTOR OF CENTRAL EXCISE DATE OF JUDGMENT19\/01\/1988 BENCH: MUKHARJI, SABYASACHI (J) BENCH: MUKHARJI, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-207282","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nNat Steel Equipment Pvt. 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